California § 2623 - Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent pe
Full text of California Public Contract Code - PCC § 2623 — Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent pe, with citation guidance and answers to common questions.
§ 2623. Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent pe
Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid. (b) Foot the penalties. (c) Charge the tax collector with the total penalties due on the secured roll. (d) Deliver the secured roll to the tax collector.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 2623
What does Public Contract Code - PCC § 2623 cover?
Section 2623 ("Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent pe") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 2623?
A common citation format is "Public Contract Code - PCC § 2623" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 2623 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.